High Court Rules Assessee's Expenditure Eligible for Weighted Deduction u/s 35C(1)(a) Despite Activity Nature.

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....Merely because the assessee undertakes certain activities which may not directly disseminate information or demonstrate modern techniques or methods of agriculture, animal husbandry or poultry farming it cannot be said that expenditure, which is otherwise eligible for weighted deduction, does not fall within the nature of expenditure described in section 35C(1)(a) - HC....